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Audit Objective

Determine whether the Slate Hill Fire District’s (District) Board ensured that goods and services were procured in accordance with the District’s procurement policy and whether claims were adequately supported, and for a valid purpose before payment.

Key Findings

District officials did not always use a competitive process to procure goods and services or ensure claims were properly supported or for valid purposes.

Officials:

• Did not solicit competition for professional services from seven professional service providers totaling $177,827 or seek competitive bids for goods and services from five vendors totaling $273,497.
• Did not obtain written quotes for eight purchases totaling $113,399.
• Paid 113 food and beverage receipts totaling $3,814 without adequate support to show they were a valid expenditure, including eight alcohol purchases totaling $121.

Key Recommendations

• Comply with competitive bidding requirements and the District’s procurement policy for obtaining quotes and periodically solicit professional services.
• Ensure claims are supported and valid.

District officials generally agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. Appendix B includes our comment on an issue that was raised in the District’s response letter.